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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux

Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019

Persistent link: https://www.econbiz.de/10013347701

Tax policy and the COVID-19 crisis

Collier, Richard S.; Pirlot, Alice; Vella, John - 2020

Persistent link: https://www.econbiz.de/10013347975

Japanese multinational corporations and corporate tax change

Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama Sam - In: Journal for global business advancement : JGBA 14 (2021) 6, pp. 732-749

Persistent link: https://www.econbiz.de/10013353165

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Brychta, Karel; Abreu, Matheus Chebli de; Hudenko, Justina - In: Financial internet quarterly 19 (2023) 1, pp. 21-33

Transfer pricing (TP) is based on many principles - the essential one is the Arm ́s Length Principle (ALP), In this respect, the term "associated persons" is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied, The aim of the paper is to...

Persistent link: https://www.econbiz.de/10014281310

Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives

Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243

Persistent link: https://www.econbiz.de/10014320095

Time-travel in the era of taxation : the story of how the indian tax courts retroactively opted to treat two independent parties as associated entities

Phadke, Geetanjali - In: Vision : journal of Indian taxation 10 (2023) 2, pp. 133-139

Persistent link: https://www.econbiz.de/10014489036

The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?

Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

Persistent link: https://www.econbiz.de/10014452161

Managerial performance evaluation and organizational form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1760-1794

Persistent link: https://www.econbiz.de/10014456785

Transfer pricing in Indonesia : do managers still utilize it as an effective strategy?

Larasati, Nadifa Vicri; Arieftiara, Dianwicaksih - 2023

Persistent link: https://www.econbiz.de/10014420206

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654